Property in Poland inherited from parents, one purchased before moving, or a share from a grandmother: many Poles in the USA eventually want to sell such property. It can be done without relocating, but three things need to be well planned: who will sign the deed before the notary, whether tax will arise in Poland, and what needs to be reported in the American tax return. Below we describe this step by step, with the regulations you can refer to.
- Selling property in Poland requires a notarial deed from a Polish notary. You sign it in person or through a power of attorney.
- The power of attorney for the sale must be in the form of a notarial deed. A signature before an American notary public with an apostille does not meet this requirement.
- You pay PIT in Poland (19% of income) only if the sale occurs within 5 years from the end of the year of acquisition. For inheritance, the acquisition by the deceased is counted, while for gifts, the acquisition by you is counted.
- The housing relief does not depend on the place of residence, but the money must be spent on housing in the EU, EEA, or Switzerland. Buying a house in the USA does not provide relief.
- In the USA, you report the sale on your federal tax return, and the tax paid in Poland can be credited through Form 1116.
Do You Need to Come to Poland?
No, you do not have to, but someone must sign the notarial deed in Poland. You have three options:
- In Person: you come to sign the contract. You have full control over the terms and money. You can delegate finding a buyer and showing the apartment to family or an agent.
- Through a Power of Attorney: a trusted person in Poland signs the contract on your behalf. This requires a power of attorney in the form of a notarial deed, and preparing it from the USA is more complicated than it seems (details below).
- Mixed Option: during one visit to Poland, you sign a power of attorney or a preliminary agreement before a notary, and handle the rest remotely.
Power of Attorney for Selling Property
What Form is Required
The agreement transferring ownership of the property must be in the form of a notarial deed (art. 158 of the Civil Code). If the action requires a specific form, the power of attorney for it must have the same form (art. 99 § 1 CC). Therefore, the power of attorney for selling property in Poland must be a notarial deed.
For real estate, the form provided in the country where you sign the document is also insufficient (art. 25 § 2 of the Private International Law Act). An American notary public only certifies the signature, and an apostille confirms the authenticity of that certification, not the form of the document. Such a power of attorney for sale is not sufficient.
The Polish consul can prepare a notarial deed only if they have written authorization from the Minister of Justice (art. 28 § 3 of the Consular Law). Consulates in the USA inform that they will not certify a signature on a self-prepared power of attorney for the sale of property. Before scheduling a visit, ask the consulate whether they prepare notarial deeds. According to the consular fee schedule, a notarial deed costs 470 USD, and the certification of a signature costs 47 USD.
How to Do It in Practice
- The simplest way: during your stay in Poland, sign a power of attorney in the form of a notarial deed before a notary. From November 5, 2026, the maximum fee is 100 PLN for a power of attorney for one action and 200 PLN for several actions, plus VAT and copies.
- If you cannot come, ask the consulate about the possibility of preparing a notarial deed and simultaneously agree with a notary in Poland who will prepare the sales agreement on what document they will accept.
- In the power of attorney, specify the exact property (address, land and mortgage register number), the minimum price or other conditions, the method of payment, and the scope of powers, e.g., to receive money, hand over keys, submit applications to the land and mortgage register.
- If you have a restricted PESEL number, the notary will refuse to prepare the power of attorney for the sale of the property and the sales agreement itself (art. 85a of the Notarial Law). Before your visit, lift the restriction for the duration of the transaction.
Forms of powers of attorney for other matters (ZUS, tax office, court, bank) are described in the guide Power of Attorney from the USA for Matters in Poland.
Sales Process Step by Step
1. Advertisement and Buyer
You can list the apartment yourself on advertising portals or through an agent. The agent's commission depends on the agreement and is a selling cost that reduces income in PIT (art. 19 § 1 of the PIT Act). Someone on-site must show the apartment, so arrange this with family or an agent.
2. Documents
The notary will provide a list of required documents. Typically, these are:
- land and mortgage register number and acquisition document (purchase deed, donation deed, decision confirming inheritance acquisition, or certificate of inheritance),
- energy performance certificate, which the seller provides to the buyer at the notarial deed (art. 11 § 1 of the Energy Performance of Buildings Act),
- for cooperative ownership rights, a certificate from the cooperative,
- for an apartment inherited, if you do not use the exemption for close family, a certificate from the tax office confirming the settlement of inheritance tax (art. 19 § 6 and 7 of the Inheritance and Donation Tax Act).
3. Preliminary Agreement
It is not mandatory, but it is often concluded when the buyer is waiting for a loan. An agreement in a regular written form mainly gives the right to compensation if the other party withdraws. A preliminary agreement in the form of a notarial deed allows you to seek the conclusion of the sales agreement in court (art. 390 CC). A deposit is forfeited or returned in double the amount if one of the parties does not fulfill the agreements (art. 394 CC). An advance does not have this effect.
4. Notarial Deed
- It is signed by the seller (or the attorney) and the buyer before a Polish notary.
- The notary electronically submits the application for the buyer's entry in the land and mortgage register no later than on the day of the deed (art. 92 § 4 of the Notarial Law).
- The notary collects the civil law transaction tax from the buyer and transfers it to the office.
5. Payment
Typical options include a transfer before the deed or on the day of the deed, payment from the buyer's bank loan, or a notarial deposit: the notary accepts the money into a special account and pays it to the seller upon fulfillment of the agreed condition (art. 108 of the Notarial Law). If the apartment has a mortgage, part of the price usually goes directly to the bank for loan repayment. Check in the loan agreement whether the bank charges a fee for early repayment.
6. Transfer to the USA
When transferring, the exchange rate and fees of both banks matter, so compare offers before the transaction. How to do it safely is described in the guide Transfer Between Poland and the USA.
Costs of Selling
| Item | Who Pays | How Much |
|---|---|---|
| Notary fee for the sales agreement | to be agreed between the parties | the maximum rate depends on the value; e.g., for 500,000 PLN it is 2,770 PLN plus VAT (1,010 PLN + 0.4% of the excess over 60,000 PLN) |
| Civil law transaction tax | buyer | 2% of the market value, unless the buyer benefits from an exemption for the first apartment |
| Entry of ownership in the land and mortgage register | usually buyer | 200 PLN court fee |
| Agent | according to the agreement | commission from the agency agreement |
| Notarial power of attorney | seller | from 11.05.2026 max 100 PLN (one action) or 200 PLN plus VAT |
| PIT in Poland | seller | 19% of income, only for sales within 5 years |
The fee rates are maximum amounts from the regulation of the Minister of Justice. The notary may charge less.
Tax in Poland
The 5-Year Rule
The sale of property is a source of income in PIT only if it occurs within 5 years, counting from the end of the calendar year in which you acquired or built the property (art. 10 § 1 point 8 of the PIT Act). After this period, you do not pay tax and do not file a return. It does not matter whether it was your primary place of residence.
- Inheritance: 5 years counts from the end of the year in which the property was acquired or built by the deceased (art. 10 § 5). Often the deadline expired while they were still alive.
- Gift: there is no such rule. 5 years counts from the end of the year in which you received the property, not from the acquisition by the donor.
- After Divorce for property from the joint estate, the acquisition to the joint estate is counted (art. 10 § 6).
How Tax is Calculated
The tax is 19% of income (art. 30e). Income is revenue, i.e., the price reduced by selling costs, e.g., agent's commission, minus costs of obtaining income: documented purchase price and expenses confirmed by invoices (art. 22 § 6c and 6e). For inheritance, documented purchase costs incurred by the deceased and paid inheritance debts and legacies are included in costs. For gifts, the cost is not the value of the apartment from the agreement, but your expenses and the tax paid on the gift (art. 22 § 6d). Therefore, a quick sale of a gifted apartment can be costly.
Sales within 5 years are reported in PIT-39 from February 15 to April 30 of the following year, even in case of a loss (art. 45 of the PIT Act). If you do not reside in Poland, you file the return with the tax office responsible for the taxation of foreign persons (art. 45 § 1c). Income from the sale of property located in Poland is considered income obtained in Poland (art. 3 § 2b point 4), so it is subject to Polish PIT regardless of the place of residence.
Housing Relief for Residents of the USA
Income is exempt to the extent that you spend the revenue on your own housing needs no later than 3 years from the end of the year in which you sold the apartment (art. 21 § 1 point 131). Example: selling in 2026 means a deadline until December 31, 2029.
The law does not require the seller to reside in Poland or the EU. The limitation concerns what you spend the money on (art. 21 § 25 and 27):
- the purchased, built, or renovated house or apartment must be located in Poland, another EU country, the EEA, or Switzerland,
- the repaid housing loan must come from a bank or credit union based in one of these countries and must have been taken out before the sale,
- for expenses in a country other than Poland, a legal basis for exchanging tax information with that country is required,
- expenses for recreational purposes do not count (art. 21 § 28).
A resident of the USA will benefit from the relief if, for example, they buy an apartment in Poland for themselves or repay a Polish housing loan. Purchasing a house in the USA or repaying an American loan does not provide relief. If you claim the relief and do not spend the money on time, you must correct the return and pay tax with interest (art. 30e § 7). Details in the guide Selling an Apartment Before 5 Years.
Taxes and Reports in the USA
Citizens and residents of the USA report the sale of foreign property on their federal tax return. General rules according to the IRS:
- Capital Gain goes to Schedule D (Form 1040). If held for more than a year, long-term capital gains rates apply: 0%, 15%, or 20%, depending on income.
- Basis for an inherited apartment is usually the market value on the date of the decedent's death. For a gift, you generally take the donor's basis. For a purchase, it is the purchase price plus costs. Everything is converted to dollars.
- Tax Paid in Poland can be credited in the USA through the foreign tax credit (Form 1116) to avoid double taxation on the same income.
- FBAR: if the total value of your foreign accounts exceeds 10,000 USD at any time during the year, you must file FinCEN Form 114.
- Form 8938: a person living in the USA files it when foreign financial assets exceed 50,000 USD at the end of the year or 75,000 USD at any time (single person), and for joint filing with a spouse, 100,000 USD or 150,000 USD.
It is advisable to prepare a settlement combining Polish PIT, American capital gains, and exchange rates with an advisor familiar with both systems.
Special Situations
Apartment Inherited from Parents
First, you need a court decision confirming the acquisition of inheritance or a certificate of inheritance. If you are in the immediate family, submit SD-Z2 within 6 months, but check the citizenship or residence condition from art. 4 § 4 of the Inheritance and Donation Tax Act: a person with only US citizenship, residing in the USA, will not benefit from the exemption. Everything about inheritance on the Polish side is described in the guide You Inherited an Apartment in Poland?, and selling from abroad in the guide Selling an Inherited Apartment While Living Abroad.
Multiple Co-Owners
The entire apartment is sold with the consent of all co-owners. Each signs the deed personally or through an attorney with a power of attorney in the form of a notarial deed. Each also settles their share in PIT separately.
Cooperative Ownership Rights
These are also sold before a notary. The notary will request a certificate from the cooperative, and the seller provides the energy performance certificate just like with separate ownership.
No PESEL
The Notarial Law does not list the PESEL number among the mandatory elements of a notarial deed, but it may be needed in various applications. Ask the notary what is required. How to obtain PESEL through the consulate is described in the guide PESEL Abroad.
Sale After Divorce
If the apartment was part of the joint estate, the division of property must be established before or simultaneously with the sale. For a divorce decreed in the USA, ask the notary or lawyer what documents and translations will be needed.
Who Can Help
- Notary in Poland: prepares the power of attorney and agreement, tells you what documents are needed.
- Lawyer or legal advisor in Poland: for inheritance, co-ownership, divorce, or doubts about the legal status.
- Tax advisor in Poland and American advisor (e.g., CPA or enrolled agent): for PIT-39, housing relief, and filing in the USA.
- National Tax Information: free tax information, from abroad at +48 22 330 03 30.
Frequently Asked Questions
Can I sign a power of attorney for sale before a notary public in the USA?
No, for selling property. The power of attorney must be in the form of a notarial deed, and a notary public only certifies the signature. An apostille does not change this. Sign the power of attorney before a notary in Poland or ask the consulate if they prepare notarial deeds.
I live in the USA. Can I benefit from housing relief?
Yes, but only if you spend the money on your own housing needs in Poland, another EU country, EEA, or Switzerland, e.g., on an apartment in Poland, within 3 years from the end of the year of sale. Buying a house in the USA does not provide relief.
I received an apartment from my mother as a gift 2 years ago. My mother bought it 20 years ago. Will I pay PIT?
Yes, if you sell it within 5 years from the end of the year of the gift. For gifts, your acquisition is counted, not your mother's acquisition. The cost is not the value of the apartment, so the tax may be high unless you benefit from housing relief.
I inherited an apartment that my dad bought in 2005. Will I pay PIT after the sale?
No. For inheritance, 5 years counts from the end of the year of purchase by your dad, so the deadline has long passed. You do not file PIT-39. However, in the USA, the sale may require reporting the gain calculated from the value on the date of your dad's death.
Will I pay tax twice, in Poland and the USA?
Usually not in full. Poland has the right to tax the sale of property located in Poland, and in the USA, you can credit the Polish tax through the foreign tax credit (Form 1116). The outcome depends on your situation, so calculate it with an advisor.
Sources
As of October 23, 2026. This material is for informational purposes only and does not constitute legal or tax advice. Regulations in Poland and the USA may change. Before selling, consult a notary, lawyer, or legal advisor, a tax advisor in Poland, and a tax advisor in the USA or the National Tax Information.
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